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What is more important: Interpretations or Standards? What takes precedence? Our CaseWare Financials content expert, Carmen Ridley explains. Entities who are required to comply with Accounting Standards are often unsure about whether this means they are also required to comply with Accounting Interpretations. AASB…
Carmen Ridley, our expert content advisor for our CaseWare Financials Reporting reviews the General Approach versus the Simplified Approach for determining expected credit losses.
From our Financials standards content expert, Carmen Ridley – on the Special Purpose financial reporting changes related to Not-For-Profit entities.
Standards Issued Not Yet Effective – Latest Edition. Provided by Carmen Ridley (afrs.com.au), this is the latest edition of this document that provides a quick reference guide to Australian Accounting Standards which have been issued by the AASB or IASB but are not yet effective and therefore should be…
Carmen Ridley explains some misconceptions about AASB 16 & when it applies from.
Key Management Personnel (KMP) transactions and their disclosure in the financial statements or the remuneration report. CaseWare: Originally published 26 September 2014 Industry News Given the recent changes to AASB 124 Related Party Transactions and the Corporations Regulations, there has been some confusion over what disclosures are required to…
Carmen Ridley advises how to consider deferred tax assets and liabilities in relation to AASB 101
From Carmen Ridley – www.afrs.com.au) I have a client who does not want to include a statement of cash flows in their special purpose financial statements, is there any requirement for them to do so? AASB 107 Statement of Cash Flows is applicable to the following entities: each entity that is…